1.audit 审计 C!I\G
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2.attestation 鉴证 /.f!
3.credibility 可信赖程度 ),z,LU Yf
4.audit of financial statements 财务报表审计 Q9nu"x
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5.agreed-upon procedures 执行商定程序 rufRaar
6.high levels of assurance 高水平保证 2GUhV*TN
7.compilation 编制 ~'|&{-<
8.reliability 可靠性 d?E4[7<t$1
9.relevance 相关性 $t%" Tr
10.professional skepticism 职业谨慎 N/`g?B[
11.objectivity 客观性 6pSRum
12. professional competence 专业胜任能力 \y<+Fac1S
13.Senior/CPA-in-charge 项目经理 KF*B
14.audit engagement letter 业务约定书 jWz
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15.recurring audit 连续审计 mT}Aje-L
16.the client 委托人 WodF -bE
17.change CPA 更换注册会计师 FP0<-9DO
18.the existing CPA 现任注册会计师 s 0 =@ &/
19.the successor CPA 后任注册会计师 H74NU_
20.the preceding CPA前任注册会计师 vs*_;vx
21.issue the audit report 出具审计报告 YL_!#<k@
22.expert 专家 [UUM^!1
23.the board of directors 董事会 Di]Iy
24.knowledge of the entity‘ s business 了解被审计单位情况 P2s^=J0
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25.assess material misstatement risks评估重大错报风险 }P7xdQ6
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^$3w&$K*
27.a general knowledge of —— 初步了解―――的情况 g=)U_DPRi
28.a more knowledge of—— 进一步了解的情况 ?yda.<"g9Y
29.the prior year‘s working papers 以前年度工作底稿 ke mr@_
30.minutes of meeting 会议纪要 ZzSJm+&'
31.business risks 经营风险 'Sm/t/g"|
32.appropriateness 适当性 +G>aj'\M|
33.accounting estimate 会计估计 9p!d Q x
34.management representations 管理层声明 ZhxfI?i)l
35.going concern assumption 持续经营假设 Z
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36.audit plan 审计计划 !:`
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37.significant audit areas 重点审计领域 ~W5>;6f\
38.error 错误 >V77X+!
39.fraud舞弊 $Ykp8u,(
40.modified or additional procedures 修改或追加审计程序 6+5(.z-[
41.misappropriation of assets 侵占资产 #0#V$AA>
42.transactions without substance 虚假交易 aa'
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43.unusual pressures 异常压力 u^;sx/
44.the suspected noncompliance 涉嫌存在违法行为 }6b7a1p
45.materialiy 重要性 c'm-XL_La
46.exceed the materiality level 超过重要性水平 [7CH(o1a&
47.approach the materiality level 接近重要性水平 ,DW0A//
48.an acceptably low level 可接受水平 %t(, *;
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 c>%z)uY>/
50.misstatements or omissions 错报或漏报 j8F~j?%!
51.aggregate 总计 %u<&^8EL+#
52.subsequent events 期后事项 UwzE'#Q-
53.adjust the financial statements 调整财务报表 ,L8I7O}A;
54.perform additional audit procedures 实施追加的审计程序 M?:f^
55.audit risk 审计风险 "Hsq<oV8
56.detection risk 检查风险 Z\oAE<$
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 S(YHwH":
59.tolerable misstatement 可容忍错报 2t~7eI%d
60.the acceptable level of detection risk 可接受的检查风险